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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
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Sums disregarded in the calculation of income

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6.

  1. TCTM04901
    Sums disregarded in the calculation of income: New Deal 50 Plus
  2. TCTM04902
    Sums disregarded in the calculation of income: Certain Payments under employment legislation
  3. TCTM04903
    Sums disregarded in the calculation of income: Mandatory top-up under Voluntary Sector and Environmental Task Force Options of New Deal and under New Deal 25+etc
  4. TCTM04904
    Sums disregarded in the calculation of income: Certain Department for Work and Pensions (DWP) payments for training courses
  5. TCTM04905
    Sums disregarded in the calculation of income: Educational Maintenance Allowance
  6. TCTM04906
    Sums disregarded in the calculation of income: Training Premia, discretionary payments and subsistence allowances payable in respect of Employment Zone participation
  7. TCTM04907
    Sums disregarded in the calculation of income: Qualifying maintenance payments
  8. TCTM04908
    Sums disregarded in the calculation of income: Foster Care Payments
  9. TCTM04909
    Sums disregarded in the calculation of income: Maintenance payments
  10. TCTM04910
    Sums disregarded in the calculation of income: Adoption Allowances
  11. TCTM04911
    Sums disregarded in the calculation of income: NHS travelling expenses
  12. TCTM04912
    Sums disregarded in the calculation of income: Assisted prison visits
  13. TCTM04913
    Sums disregarded in the calculation of income: Payments from a local authority in place of community care services
  14. TCTM04914
    Sums disregarded in the calculation of income: Payments or Vouchers paid to former asylum seekers
  15. TCTM04915
    Sums disregarded in the calculation of income: Provident benefits from trade unions